88R SB 255
by Sen. Eckhardt, same lead author · Died in committee · same text
Introduced textLast action, Feb 15, 2023: Referred to Finance
Relating to the repeal of the temporary tax reduction for certain high-cost gas.
Caption, 88R bill history
SB 1158
bill repeals the high-cost gas tax break
Died in committee
Verdict: No flags
No flagsInitial review
Initial review · graded Oct 20, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade
Caption
relating to the repeal of the temporary tax reduction for certain high-cost gas.
Caption from analyzed text · version I.
Summary
High-cost gas pays the regular rate. Already-approved reductions end too.
The bill repeals the Tax Code section that gives a reduced severance tax rate to certain high-cost gas. It touches gas producers who now get or have been approved for that reduction, and the comptroller who administers it. Starting September 1, 2025, gas produced from those wells pays the regular gas production tax, even if the comptroller already approved a reduction that would have kept running.
Labels
Labels: ZOMBIE BILL. Died 2 times: 88R SB 255 (Died in committee) and this bill (Died in committee). Checked against 88R only.BACK FROM THE DEAD. Same text as a bill filed before that died: 88R SB 255 (Died in committee). Filed in 2 sessions, counting this one. Checked against 88R only.TRY NO. 2. Filed in 2 sessions: 88R and 89R. Checked against 88R only.NEVER GOT A HEARING. Filed Feb 7, 2025 and referred to the Senate Finance committee. No public hearing. The bill died.
Receipt
The receipt
89R-SB1158 · 2025-02-07
SOLD BY
ITEM
relating to the repeal of the temporary tax reduction for certain high-cost gas.
WHAT IT DOES
High-cost gas pays the regular rate. Already-approved reductions end too.
The bill repeals the Tax Code section that gives a reduced severance tax rate to certain high-cost gas. It touches gas producers who now get or have been approved for that reduction, and the comptroller who administers it. Starting September 1, 2025, gas produced from those wells pays the regular gas production tax, even if the comptroller already approved a reduction that would have kept running.
CHARGES
[ ] NONE FOUND
TOTAL
No fiscal note in the loaded record.
HISTORY
- Received by the Secretary of the Senate
- Filed
- Read first time
- Referred to Finance
FILED UNDER
THE TEXT
“The tax reduction provided by Section 201.057, Tax Code, as repealed by this Act, does not apply to gas produced on or after the effective date of this Act”…
Bill text, introduced version (I)
The bill ends a tax break for a specific class of gas production, cutting off already-approved reductions going forward.
No flags
THANK YOU FOR CHECKING THE RECEIPT
CAMPAIGN PAID FOR BY
CAMPAIGN PAID FOR BY
Donors
Donald Henley$117,500Dale Linebarger$38,769Stephen McNally$24,000
Not tied to this bill.
Sources
The author's campaign account only. Own money and internal transfers are separate on the member page.
Derived itemized flow · Jul 1, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Donald Henley$117,500.00
Dale Linebarger$38,769.25
Stephen McNally$24,000.00
MoneyMissing data does not establish zero giving. Display amounts are rounded.
Votes
No floor vote loaded for this bill.
Fiscal
No fiscal note in the loaded record.
How this was graded
Analysis of text version I by claude-opus-5-5, Oct 20, 2026, against the published rubric.
FILED BEFORE
Filed 2 times: 88R and 89R. Checked against 88R only.
Sources
Texas Senate · Filed Feb 7, 2025
02/28/2025 S Referred to Finance
Texas Legislature Online · Introduced
Data snapshot Oct 26, 2026 at 4:20 AM CDT. Grades, charges, quotes and corrections follow the published record.
Senate committee · Finance · Final status: Died in committee
Subjects
Taxation--Motor Fuels
Text
The text as introduced · 229 words
89R4901 RDS-D By: Eckhardt S.B. No. 1158 A BILL TO BE ENTITLED AN ACT relating to the repeal of the temporary tax reduction for certain high-cost gas. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 81.117(d), Natural Resources Code, is amended to read as follows: (d) The exemptions and reductions set out in Sections 201.053, [ 201.057, ] 201.058, and 202.060, Tax Code, do not affect the fee imposed by this section. SECTION 2. Section 201.057, Tax Code, is repealed. SECTION 3. (a) Subject to Subsection (b) of this section, the change in law made by this Act does not affect tax liability accruing before the effective date of this Act. That liability continues in effect as if this Act had not been enacted, and the former law is continued in effect for the collection of taxes due and for civil and criminal enforcement of the liability for those taxes. (b) The tax reduction provided by Section 201.057, Tax Code, as repealed by this Act, does not apply to gas produced on or after the effective date of this Act, regardless of whether the comptroller approved a tax reduction under Section 201.057 that would have applied to the gas on or after the effective date of this Act had Section 201.057 not been repealed. SECTION 4. This Act takes effect September 1, 2025.